Banner Engineering EMEA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
Banner Engineering EMEA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€156,518
2024 · €136,374+€20,144
Equity
€1.2m
2024 · €1.0m+€156,518
Cash
€117,329
2024 · €105,713+€11,616
Balance sheet total
€1.7m
2024 · €1.5m+€198,268
Largest movements
Assets
- Receivables within one year +€185,141
up €185,141 (+15.3%), from €1.2m to €1.4m
of which Trade receivables: +€191,978
Equity and liabilities
- Reserves +€156,518
up €156,518 (+15.7%), from €999,285 to €1.2m
- Trade debts +€33,684
up €33,684 (+27.2%), from €123,638 to €157,323
Income statement
- Gross operating margin +€412,522
up €412,522 (+12.4%), from €3.3m to €3.7m
- Staff costs +€380,136
up €380,136 (+12.6%), from €3.0m to €3.4m
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€136,374
Gross operating margin
+€412,522
Staff costs
-€380,136
Depreciation
+€6,156
Other operating charges
+€891
Other operating items
+€221
Financial income
-€257
Financial charges
-€5,406
Taxes
-€13,846
Result 2025
€156,518
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€51,306
Investment
-€39,689
Financing
€0
Cash 2024
€105,713
From operations (derived)
+€51,306
Net result for the year
+€156,518
Depreciation
+€45,090
Receivables within one year
-€185,141
Deferred charges and accrued income
-€6,912
Trade debts
+€33,684
Tax, wage and social debts
+€2,414
Other debts
+€1,526
Accrued charges and deferred income
+€4,126
Investment (derived)
-€39,689
Investment in fixed assets (net)
-€39,689
Cash 2025
€117,329
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,539,425 | €1,737,694 | +€198,268 | +12.9% |
| Fixed assets | 21/28 | €189,865 | €184,465 | -€5,401 | -2.8% |
| Tangible fixed assets | 22/27 | €173,287 | €167,886 | -€5,401 | -3.1% |
| Plant, machinery and equipment | 23 | €26,650 | €43,420 | +€16,770 | +62.9% |
| Furniture and vehicles | 24 | €83,535 | €72,491 | -€11,045 | -13.2% |
| Other tangible fixed assets | 26 | €63,101 | €51,975 | -€11,126 | -17.6% |
| Financial fixed assets | 28 | €16,578 | €16,578 | = | 0.0% |
| Current assets | 29/58 | €1,349,560 | €1,553,229 | +€203,669 | +15.1% |
| Amounts receivable within one year | 40/41 | €1,211,876 | €1,397,017 | +€185,141 | +15.3% |
| Trade receivables | 40 | €1,194,463 | €1,386,441 | +€191,978 | +16.1% |
| Other amounts receivable | 41 | €17,413 | €10,576 | -€6,837 | -39.3% |
| Cash at bank and in hand | 54/58 | €105,713 | €117,329 | +€11,616 | +11.0% |
| Deferred charges and accrued income | 490/1 | €31,972 | €38,883 | +€6,912 | +21.6% |
| Total equity and liabilities | 10/49 | €1,539,425 | €1,737,694 | +€198,268 | +12.9% |
| Equity | 10/15 | €1,017,877 | €1,174,395 | +€156,518 | +15.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €999,285 | €1,155,803 | +€156,518 | +15.7% |
| Distributable reserves | 133 | €999,285 | €1,155,803 | +€156,518 | +15.7% |
| Amounts payable | 17/49 | €521,548 | €563,299 | +€41,750 | +8.0% |
| Amounts payable within one year | 42/48 | €467,925 | €505,549 | +€37,624 | +8.0% |
| Trade debts | 44 | €123,638 | €157,323 | +€33,684 | +27.2% |
| Suppliers | 440/4 | €123,638 | €157,323 | +€33,684 | +27.2% |
| Taxes, remuneration and social security | 45 | €344,287 | €346,701 | +€2,414 | +0.7% |
| Taxes | 450/3 | €77,934 | €31,186 | -€46,749 | -60.0% |
| Remuneration and social security | 454/9 | €266,352 | €315,515 | +€49,163 | +18.5% |
| Other amounts payable | 47/48 | €0 | €1,526 | +€1,526 | |
| Accrued charges and deferred income | 492/3 | €53,623 | €57,750 | +€4,126 | +7.7% |
| Non-recurring operating income | 76A | €992 | €145 | -€847 | -85.4% |
| Remuneration, social security and pensions | 62 | €3,008,716 | €3,388,852 | +€380,136 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,246 | €45,090 | -€6,156 | -12.0% |
| Other operating charges | 640/8 | €9,936 | €9,046 | -€891 | -9.0% |
| Non-recurring operating charges | 66A | €221 | €0 | -€221 | -100% |
| Gross operating margin | 9900 | €3,329,155 | €3,741,677 | +€412,522 | +12.4% |
| Operating profit (loss) | 9901 | €259,036 | €298,689 | +€39,654 | +15.3% |
| Financial income | 75/76B | €462 | €205 | -€257 | -55.6% |
| Recurring financial income | 75 | €462 | €205 | -€257 | -55.6% |
| Financial charges | 65/66B | €39,020 | €44,426 | +€5,406 | +13.9% |
| Recurring financial charges | 65 | €39,020 | €44,426 | +€5,406 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €220,478 | €254,469 | +€33,991 | +15.4% |
| Income taxes | 67/77 | €84,105 | €97,951 | +€13,846 | +16.5% |
| Profit (loss) for the period | 9904 | €136,374 | €156,518 | +€20,144 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €136,374 | €156,518 | +€20,144 | +14.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.